Rules of Practice and Procedure

The following is provided for your convenience.  The official compilation of the Tax Appeals Tribunal's Rules of Practice and Procedure is contained in Title 20, Part 3000 of the Codes, Rules and Regulations of the State of New York (20 NYCRR, Part 3000).

Printable Version of Tax Appeals Tribunal's Rules of Practice and Procedure

Index 

Click on the Section heading below for the corresponding text.

• Section 3000.0 General.
  1. Intent
  2. Scope
  3. Construction
• Section 3000.1 Definitions.
  1. Tribunal
  2. Department
  3. Division of taxation
  4. Division of tax appeals
  5. Petition, petitioner
  6. Proceeding
  7. Secretary
  8. Office of counsel
  9. Party
  10. Person
  11. Statutory notice
  12. Determination
  13. Decision
  14. Administrative law judge
  15. Presiding officer
  16. CPLR
  17. Business day
• Section 3000.2 Representation.
  1. Representation of petitioner in proceedings before the tribunal and administrative law judges
  2. Representation of petitioner in proceedings in the small claims unit before presiding officers
  3. Filing of power of attorney and notice of appearance
  4. Other representation forbidden
  5. Representation of division of taxation
• Section 3000.3 Commencement of Proceedings.
  1. General
  2. Form of petition
  3. Filing of petition
  4. Failure to correct
  5. Reference to conciliation and mediation
  6. DTA number
• Section 3000.4 Pleadings, Amended Pleadings.
  1. Purpose
  2. Answer
  3. Reply
  4. Amended pleadings
• Section 3000.5 Motion Practice.
  1. General
  2. Procedure for filing a motion
  3. Contents
  4. Issuance of order
  5. Postponement of hearing
  6. Review
• Section 3000.6 Bill of Particulars, Admissions, Depositions, Disclosure
  Prior to a Licensing Hearing.
  1. Bill of particulars
  2. Admissions
  3. Depositions
  4. Disclosure of evidence prior to license revocation hearing
• Section 3000.7 Subpoenas.
  1. General
  2. Filing the request for a subpoena
  3. Request to withdraw or modify subpoena
  4. Appeal to Tax Appeals Tribunal
  5. Motion to quash
• Section 3000.8 Recusal.
  1. Motion to recuse an administrative law judge or presiding officer
  2. Motion to recuse a commissioner of the tribunal
• Section 3000.9 Accelerated Determination.
  1. Motion to dismiss
  2. Motion for summary determination
  3. Application of CPLR
• Section 3000.10 Ex Parte Communications.
  1. Administrative law judges and presiding officers
  2. Tax appeals tribunal
• Section 3000.11 Stipulations For Hearing.
  1. General
  2. Form
  3. Filing
  4. Objections
  5. Binding effect
  6. Noncompliance by a party
• Section 3000.12 Submission without Hearing.
  1. General
  2. Procedure
• Section 3000.13 Small Claims Hearings.
  1. General
  2. Criteria for small claims
  3. Pleadings, applicable sections, notice
  4. Adjournment default
  5. Presiding officer
  6. Conduct of hearing
  7. Transfer to administrative law judge
  8. Determination
  9. Assignment of another presiding officer
• Section 3000.14 Hearing Memorandum.
  1. General
  2. Contents
  3. Amendment
  4. Failure to comply
• Section 3000.15 Hearings before Administrative Law Judges.
  1. Notice
  2. Adjournment, default
  3. Administrative law judge
  4. Conduct of hearing
  5. Determination
  6. Assignment of another administrative law judge
• Section 3000.16 Motions to Reopen Record or for Reargument.
  • Determinations
  • Procedure
  • Decisions
• Section 3000.17 Review by Tribunal.
  1. Filing of exception
  2. Form of exception; briefs
  3. Transmittal of record
  4. Oral argument
  5. Decision
• Section 3000. 18 Expedited Hearings.
  1. Hearing preference
  2. Determinations and decision
• Section 3000.19 Record of Hearing.
• Section 3000.20 Judicial Review.
• Section 3000.21 Frivolous Petitions.
• Section 3000.22 Service and Filing of Documents.
  1. General rule
  2. Postmarks not made by the United States Postal Service
  3. Registered and certified mailing
  4. Document defined
  5. Filing and service
• Section 3000.23 Miscellaneous Provisions.
  1. Service of decisions, determinations and orders
  2. Extension of time
  3. Resolution of controversies
  4. Availability of decisions and determinations
  5. Availability of rules